Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC held that the statutory university is not carrying on "business" within the meaning of the KVAT Act; printing and sale of prospectuses are incidental to its primary educational object and do not exhibit the requisite volume, frequency, continuity or independent commercial motive to constitute taxable business activity. The State failed to discharge the burden to prove an independent intention to trade through prospectus sales or that surplus receipts represented taxable profits distinct from composite administrative charges. Consequently the university is not a dealer, is not required to register or file returns, and has no taxable turnover; issues of interest and penalty are therefore academic. Both revision petitions are dismissed in favour of the university.
The HC held that the statutory university is not carrying on "business" within the meaning of the KVAT Act; printing and sale of prospectuses are incidental to its primary educational object and do not exhibit the requisite volume, frequency, continuity or independent commercial motive to constitute taxable business activity. The State failed to discharge the burden to prove an independent intention to trade through prospectus sales or that surplus receipts represented taxable profits distinct from composite administrative charges. Consequently the university is not a dealer, is not required to register or file returns, and has no taxable turnover; issues of interest and penalty are therefore academic. Both revision petitions are dismissed in favour of the university.
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